Heard Advocate for the petitioner and the nts.

Respondent No. 1 is a Chartered Accountant. He was served with a

payment of tax by the petitioner - Pune Municipal Corporation. He challenged the said notice by filing Appeal before the Court of Principal Judge, causes Court, Pune, vide Municipal Appeal No. 72 of 1988. The Appeal owed and the assessment made by the Corporation was set aside. Against id Order, the petitioner filed Civil Appeal No. 829 of 1989 before the Judge, Pune. The said Appeal was dismissed by the District Judge, Pune, Order dated 2-3-1991. Against the said order, the Pune Municipal ration - petitioner, has filed this writ petition.

3. A short question is involved in this Petition and that is whether user of remises by the respondent No. 1 for his profession of Chartered Account an take him liable to taxes which can be levied in respect of premises used for purpose of trade and business.

4. Advocate for the petitioner tried to contend that admittedly the premises not used by the respondent No. 1 for residence, he is carrying on his business therefore he must pay the taxes avaleviable at premises used for business. My ion was drawn by the Advocat